This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Denial of exemption u/s 11 for non-furnishing of copy of registration u/s 12A unjustified
Case Law Details
- Case Name
- Lala Gauri Mal Butail Trust Vs ADIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Chandigarh
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Lala Gauri Mal Butail Trust Vs ADIT (ITAT Chandigarh)
ITAT Chandigarh held that mere non-furnishing of copy of registration u/s 12A cannot be held as a valid and justifiable reason for denial of exemption u/s 11 of the Act where such registration continues to exist and the assessee trust duly stand registered u/s 12A for the year under consideration.
Facts- The assessee Trust is registered u/s 12A of the Act and is running a Dharamshala at Shimla and Palampur besides carrying out other charitable activities. The assessee Trust has been regularly filing its return of income by claiming exemptio...
Author Info
